​​​​​Disabled Person County Tax Abatement
Deadline to apply: June 1, 2026
The applicant is disabled and became disabled before July 1, 2026.
The house or dwelling on the real property is the principal residence of the applicant or the applicant’s spouse.
The applicant’s income does not exceed $65,000 per year or, if the applicant is married, the spouses’ combined income does not exceed $65,000 per year.

“Income” is calculated as adjusted gross income reported to the Internal Revenue Service on the applicant’s previous calendar year’s Federal Income Tax Return (Form 1040), and does not include Social Security or Tier 1 Railroad Retirement Benefits.
The applicant is a resident of the State of Delaware and has been legally domiciled within the State for a period of ten (10) consecutive years before July 1, 2026. (This residency requirement is waived for an applicant who is totally and permanently disabled, who incurred their disability as a result of, and while in, the service of the United States armed services, who has been honorably discharged, and who provides documentation of such disability and service with their exemption application.)
The applicant either (1) does not owe any taxes or sewer service charges collectible by New Castle County or (2) is enrolled in an approved payment plan for such taxes or sewer service charges, and has timely made all payments and continues to do so until the payment plan is complete.
If the application is approved, the maximum amount of the exemption for County tax purposes is $173,000 subtracted from the total assessed value of the applicant’s property
An additional exemption for County tax purposes of up to $227,000 is available to an applicant who meets the qualifications outlined above and whose disability is due to the loss (or loss of the use) of both lower extremities or both upper extremities or both an upper and lower extremity which prevents locomotion without the aid of a brace, crutch, cane, or wheelchair and requires a home with special fixtures.
 

For More Info: https://www.newcastlede.gov/182/Tax-Exemptions
Download Application: https://www.newcastlede.gov/DocumentCenter/View/62373/Disability-Exemption-Fillable-Form---2026-01-06

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City of Wilmington Disabled Person Tax Abatement
Deadline to apply: May 16th
Program Description: The City provides a property tax exemption on the first $210,300 of assessed valuation to homeowners with a disability who qualify based on income. If you qualify, you also receive a discount on your water and sewer bills. 

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To qualify for this property tax exemption you must meet all of the following requirements:

Be an owner or part owner of the property;

Be disabled before the beginning of the tax year on July 1;

Make a maximum income of $21,150 for married couples, or $15,650 for single persons, excluding social security and railroad retirement tier 1;

Be up to date on your tax bills and water/sewer bills.

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Find more info: https://www.wilmingtonde.gov/residents/online-payments/city-property-tax
Apply: https://www.wilmingtonde.gov/residents/online-payments/application-for-property-tax-exemption

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